10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N208441 N2 Ruling Active

The tariff classification of an iPad case from Hong Kong

Issued April 3, 2012 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N208441 (April 3, 2012)

Tariff classification

HTS codes: 4202.92.9026

Headings: 4202

Product description

Your sample will be returned to you. Style M6122018 is an iPad case constructed with an outer surface of 100% polyester textile material. It is designed to provide organization, storage, portability, and protection to an iPad device. The case opens right to left. The right-side is fitted and specially shaped for an iPad device. The left-side has a slot pocket for documents, note paper and other miscellaneous items. It measures approximately 8” (W) x 10” (H) x 1” (D).

CBP rationale

The applicable subheading for the iPad case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials.

Full text

N208441 April 3, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Regine Lahens Marc Jacobs, International 72 Spring Street, 9th Floor New York, NY 10012 RE: The tariff classification of an iPad case from Hong Kong Dear Ms. Lahens: In your letter dated February 28, 2012, you requested a tariff classification ruling. Your sample will be returned to you. Style M6122018 is an iPad case constructed with an outer surface of 100% polyester textile material. It is designed to provide organization, storage, portability, and protection to an iPad device. The case opens right to left. The right-side is fitted and specially shaped for an iPad device. The left-side has a slot pocket for documents, note paper and other miscellaneous items. It measures approximately 8” (W) x 10” (H) x 1” (D). The applicable subheading for the iPad case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of man-made textile materials. The duty rate will be 17.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N208441

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.